https://www.taxtmi.com/caselaws?id=74 The Tribunal upheld the Commissioner's order, affirming the appellants' liability to pay service tax, interest, and penalty for services provided by goods transport operators. The Tribunal found the revalidation of Service Tax Rules made the appellants liable for service tax, rejecting their arguments against the order-in-review. Additionally, the Tribunal clarified that no penalty could be imposed under Section 117 of the Finance Act, except for prosecution avoidance. The demand was deemed timely, and the appeal was dismissed, confirming the service tax, penalty, and interest on the appellants. en-us Tue, 09 Apr 2002 00:00:00 +0530 Thu, 03 Jul 2008 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74 The Tribunal upheld the Commissioner's order, affirming the appellants' liability to pay service tax, interest, and penalty for services provided by goods transport operators. The Tribunal found the revalidation of Service Tax Rules made the appellants liable for service tax, rejecting their arguments against the order-in-review. Additionally, the Tribunal clarified that no penalty could be imposed under Section 117 of the Finance Act, except for prosecution avoidance. The demand was deemed timely, and the appeal was dismissed, confirming the service tax, penalty, and interest on the appellants. Case-Laws Service Tax Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74